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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-KA
CURRENT REPORT
Pursuant To Section 13 or 15(D) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): June 29, 2000
VIRTUALFUND.COM, INC.
(Exact name of registrant as specified in its charter)
Minnesota 0-18114 41-1612861
(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
7090 Shady Oak Road
Eden Prairie, Minnesota 55344
(Address of registrant's principal executive offices)
(952) 941-8687
(Registrant's telephone number)
Not Applicable
(Former name or former address, if changed since last report.)
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Registrant hereby files an amendment to the Form 8-K initially filed on June 29,
2000.
Item 4. Changes in Registrant's Certifying Accountant.
Effective June 27th, 2000, VirtualFund.com, Inc. appointed KPMG LLP as
VirtualFund.com, Inc. independent accountants for the fiscal year end June 30,
2000 and dismissed Deloitte & Touche LLP. The decision to change accountants was
approved by the Board of Directors of VirtualFund.com, Inc.
In connection with VirtualFund.com, Inc.'s audits for the two most recent fiscal
years and the subsequent interim period through June 27, 2000, there have been
no disagreements with Deloitte & Touche LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of Deloitte &
Touche LLP would have caused them to make reference thereto in their report on
the financial statements for such years. The reports of Deloitte & Touche LLP on
VirtualFund.com, Inc. financial statements for the past two fiscal years
contained no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles, except that
their reports for the past two fiscal years included an explanatory paragraph
regarding substantial doubt about the VirtualFund.com, Inc. ability to continue
as a going concern.
VirtualFund.com, Inc. has provided a copy of this disclosure to Deloitte &
Touche LLP and has requested that Deloitte & Touche LLP furnish it with a letter
addressed to the SEC stating whether or not Deloitte & Touche LLP agrees with
the above statements, and if not, stating the respects in which Deloitte &
Touche LLP does not agree. A copy of such letter, dated June 29, 2000, is filed
as Exhibit 16.1 to this Form 8-K.
As indicated above, on June 27, 2000 , VirtualFund.com, Inc. engaged KPMG LLP as
its new independent accountants to audit VirtualFund.com, Inc. consolidated
financial statements at June 30, 2000 and for the year then ended. During the
two most recent fiscal years and the subsequent interim period prior to the
engagement of KPMG LLP, VirtualFund.com, Inc. did not consult with KPMG LLP
regarding any of the matters or events listed in Regulation S-K Items (304) (2)
(i) and (ii).
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Item 7. Financial Statements and Exhibits.
(c) Letter from Deloitte & Touche LLP to the SEC dated June 29, 2000.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Dated: July 21, 2000
VIRTUALFUND.COM, INC.
(Registrant)
By /s/ Timothy N. Thurn
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TIMOTHY N. THURN
Chief Financial Officer
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VIRTUALFUND.COM, INC.
INDEX TO FINANCIAL STATEMENTS
EXHIBIT ITEM. DESCRIPTION
Exhibit 16.1 Letter from Deloitte & Touche LLP to the SEC dated
June 29, 2000.
